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11 July 1991 Ministerial Letter 911618 F- Board and lodging as taxable benefits and other issues Unedited CRA Tags 6(1)(a), 110(2), 122.4, 122.5   911618   R.B. ... Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch c.c.      ... Dimillo     Assessing and Enquiries Division     Returns Processing Division ...

29 January 1992 Ministerial Letter 9135138 F- Deductibility of Membership Dues Unedited CRA Tags 8(1)(i)(i)                                          January 29, 1992 19(1) The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of December 5, 1991, concerning the deductibility, under section 8(1)(i) of the Income Tax Act, of membership dues paid to the 24(1) The issue of recognition of an employee's professional status has been carefully considered on prior occasions with respect to other legislation and other professions.  ...

Laporte A/Chief Maureen Shea-DesRosierss   (613) 957-8953 Attention: D. ... COMMENT We have discussed the above arrangement with the Department of Finance and they concur with our conclusions as follows:-      the arrangement described above would be an RCA as defined in subsection 248(1) of the Act and therefore the corporation would be required to withhold the refundable tax from any contributions made to the Director, ESA.-     payments from the Director, ESA, to an individual under the terms of the ESA would be considered a payment from an RCA to be included in income pursuant to paragraph 56(1)(x) of the Act.-      payments from the Director, ESA, to the corporation under the terms of the ESA would be taxable to the corporation pursuant to paragraph 12(1)(n.3) of the Act.-     payments received by an individual would be considered to be retiring allowances out of an RCA for the purposes of paragraph 60(j.1) and would be eligible for a roll-over to an RRSP.-     the amount of interest paid to an individual by the company would be a retiring allowance under paragraph 56(1)(a) and would be eligible for an RRSP roll-over under 60(j.1). 21(1)(b) We trust the above comments will be of assistance to you. ChiefDeferred Income Plans & Trusts SectionFinancial Industries DivisionRulings Directorate ...

8 February 1990 Ministerial Letter 59508 F- Deferred Salary Leave Plan Unedited CRA Tags 6801 19(1) File No. 5-9508   A.B. ... It is our position that (i)       UI premiums are to be based on the employee's gross salary before deferrals during the period of deferral and no premiums are to be withheld from the deferred amounts when paid to the employee during the leave period. (ii)      CPP premiums are to be based on the employee's salary net of the deferred amounts during the period of deferral and on the deferred amounts during the period of deferral and on the deferred amounts when paid to the employee during the leave period.  ...

2.        If the employee lives and works in an area where the employer does not have a business establishment, is the distance driven between the employee's residence and the location of the first customer and the distance driven from the location of the last customer back to his residence considered to be personal use? 3.        Where an employee drives a company vehicle to and from work and the vehicle has the company logo on it, does the employee receive a taxable benefit? 4.        Whether or not a vehicle is used for personal use, is it illegal to require an employee to reimburse the company an amount of money each month for the privilege of the use of a company vehicle?. ...

2.     Has a "distribution" taken place? More specifically, were the  24(1) Our Views 1.      ... Note the reference in subsection 159(2) to "a property...... of another person". 2.     We agree that payments on account of a debt would not be considered distributions for purposes of subsections 159(2) & (3).      24(1)     21(1)(a)      21(1)(b) We trust this will be of assistance to you. ...

23 January 1992 Ministerial Letter 9107648- Vente de clientele- Sale of Client List Unedited CRA Tags 12(1)(g), 14   5-910764   V. ... JURISPRUDENCE Porta-Test Systems Ltd. c. la Reine 1980 DTC 6046 (C.F.P.I.)-     paiement a été fait pour l'utilisation d'un brevet-     minimum de 150 000 $ garanti sur 3 ans-     redevances de 75 000 $ ont été reçus et 75 040 $ a été reçu, représentant le solde du paiement minimum-     le juge a décidé que pas tout le 150 000 $ était un redevance.  ... M.R.N. 1986 DTC 1412 (C.C.I.)-     vente d'une entreprise de comptabilité- en effet, une liste de clientèle a été vendue-     minimum de 100 000 $-     aucun prix maximal-     juge a décidé que la vente d'une liste de clients constitue la vente d'un bien.  ...

FACTS 24(1) TAXPAYER'S POSITION 5.     Although paragraph 20(1)(f) of the Act is commonly said to apply to discount on obligations, its actual application may be much broader. 6.     24(1) 7.     24(1) AUDITOR'S POSITION 8.      ... DISCUSSION AND OPINION 17.     Our comments are limited to the questions submitted. 18.      ... CONCLUSION 30.     In conclusion, we agree with the tax treatment proposed by the auditor. 31.      ...

7 November 1990 Ministerial Letter 903108 F- Deductibility of Costs Incurred in Connection with a Takeover Bid Unedited CRA Tags n/a   November 7, 1990 R.K. ... Harms   (613) 957-2109   903108 SUBJECT:  Deductibility of costs incurred in connection with a takeover bid On November 2, 1990, Mr. ... We are therefore telecopying herewith copies of the following: (a)     our memorandum to the Vancouver District Office dated February 16, 1990;      23 (d)     our memorandum to the Vancouver District Office dated October 11, 1990. ...

The Queen- Adverse Decision Unedited CRA Tags n/a   September 11, 1990 Appeals and Referrals Division Technical Publications Ms. ... Tremblay Division Director Technical Review Section   Bernhard Buetow Attention: James E. Nordin (613) 957-9226   8-901936      EACC9707 Subject:  Merton Collin v. ...